Sole tradersOperations

What records matter if a sole trader stops trading?

I may pause the business and want to close it cleanly rather than simply stop invoicing.

Reviewed seed boundary: This discussion is practical guidance, not individual advice. GOV.UK: Stop being self-employed
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Record the cessation date, finish invoices and liabilities, preserve required records, tell HMRC where required and review VAT, payroll, licences and contracts. Keep access to evidence after subscriptions close.

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